Repository UPH Surabaya: Recent submissions
Now showing items 1481-1500 of 1890
-
PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE, GROWTH, DAN MARKET VALUE
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-14)Intellectual capital (IC) that consists of human capital, structural capital, and customer capital has a key role in the effort to increase the value of a company. This is due to the awareness that IC is one of the resources ... -
PENGARUH PROFITABILITAS, RESIKO KEUANGAN, NILAI, DAN UKURAN PERUSAHAAN, SERTA STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK PERATAAN LABA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-10)Income Smoothing practice is possible because of the flexibility in determining the accounting policy in the Accounting Standard. Income smoothing practices could give a description which does not represent the company’s ... -
ANALISIS SISTEM PENGENDALIAN INTERNAL PADA SIKLUS PEMBELIAN STUDI KASUS PADA HOTEL JWM
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-16)In this era of globalization, information is the most important thing towards sustainability in every working area. Good information are those which is relevant, accurate, high quality and given in the right time so the ... -
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN AKUNTANSI LINGKUNGAN
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-11-26)Environmental degradation issue is a concern by many stakeholders such as society, creditors, investors, and government. However, there are many companies do not aware about environmental sustainability because they think ... -
PENGARUH PENGETAHUAN TENTANG PERPAJAKAN DAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA WAJIB PAJAK DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR I)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-12-10)One of government income comes from taxes. However, taxes income should be support by citizen awareness which has the responsibility to pay taxes and enroll as tax payer. In the other hand, the fact that active tax payer ... -
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN PENGALAMAN TERHADAP AUDIT JUDGMENT
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-12-12)The BAPEPAM Regulation No. Kep-36/PM/2003 and The Jakarta Stock Exchange (JSX) Number Kep-306/BEJ/07-2004 states that companies that go public are required to submit financial statements are prepared in accordance with ... -
ANALISIS PERBEDAAN GENDER TERHADAP PERILAKU ETIS, ORIENTASI ETIS DAN PROFESIONALISME PADA AUDITOR KAP DI SURABAYA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-12-13)A public accountant is assigned to audit and provide opinion for the financial statement’s users in decision making. Auditor’s service can be reliable if they are able to become a professional, having adequate knowledge ... -
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2006 - 2011 (Analisis dengan Metode Indeks Eckel dan Akrual Deskresioner)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-12-10)The important aspect in the financial statements that users will use is the profit of the company. If a company has a high profit, the company is getting a positive response from users of financial statements. And otherwise, ... -
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2008-2011
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-12-13)In general, conservatism describes pessimistic behavior when selecting accounting techniques for financial reporting. This research is aimed to know the influence of leverage, firm size, concentration ratio, and capital ... -
PENGARUH PERATAAN LABA DAN KEBIJAKAN DIVIDEN TERHADAP REAKSI INVESTOR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Yang Terdaftar di BEI Periode 2010-2012)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2014-04-16)The rate of return on investment is a basic objective for an investor. Stock returns that can trigger a reaction from investors often influenced by several internal and external factors of the company. Income smoothing is ... -
PEMETAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2012
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2014-04-15)Corporate Social Responsibility (CSR) is an important thing for the company as a form of corporate responsibility towards society and the environment. The aims of this study is to map Corporate Social Responsibility (CSR) ... -
Pengaruh Keputusan Investasi terhadap Kinerja Keuangan dengan Kepemilikan Manajerial sebagai Variabel Moderasi (Studi Kasuspada Perusahaan Manufaktur di BEI)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2013-12-09)Investment activity is an important activity for manufacturing companies because it is the assets which generate sales andmake profits for the company. Investments decision that has been made and the efficient management ... -
EVALUASI PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PT. II DI SIDOARJO
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2013-12-12)The impact of a company's production activities can cause a variety of adverse environmental problems of various parties. This is a social burden, which must be taken seriously . A company that runs the production activities ... -
ANALISIS PERBEDAAN PENILAIAN ASET TETAP BERDASARKAN PSAK NO. 16 ADOPSI GAAP DAN PSAK NO. 16 ADOPSI IFRS (Studi Kasus Pada PO. PI Malang Periode 2012)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2013-12-09)Recording of fixed assets in the company is important because it may reflect the financial position of the company. In 2012 is the implementation phase of the adoption of PSAK of IFRS adoption, this standard has differences ... -
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2013-05-24)The emerging of knowledge based industry era indicate that corporate from various industrial sector, particularly from banking sector have been using intangible asset as one of corporate main resource to keep corporate ... -
PENGARUH PROFITABILITAS DAN VARIABEL MAKROEKONOMI TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2014-04-15)The value of a company can be measured by stock return generated by a company . Stock return is the yield given by go public companies to the investors who have invested in the company . The purpose of this study was to ... -
ANALISIS PERBANDINGAN KEMAMPUAN DISCRETIONARY ACCRUALS DAN BOOK TAX DIFFERENCES DALAM MENDETEKSI MANAJEMEN LABA SEBELUM DAN SESUDAH PENERAPAN UU NO. 36 TAHUN 2008
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2014-04-15)The change of corporate income tax rate based on UU No. 36 Tahun 2008 can motivate the companies to conduct earnings management. Detecting earnings management using discretionary accruals method is vulnerable to errors in ... -
PERLINDUNGAN HUKUM ATAS HAK CIPTA LAGU
(Universitas Pelita Harapan Surabaya - Faculty Of Law - Department Of Law, 2012-05-14)Dalam era globalisasi yang sedang berlangsung saat ini menyebabkan terjadinya perubahan-perubahan yang sangat cepat, sebagai akibat kemajuan ilmu pengetahuan dan teknologi, salah-satunya dalam bidang HKI khususnya mengenai ... -
PELANGGARAN TERHADAP PERSYARATAN BAGI PEKERJA ANAK DITINJAU DARI UNDANG-UNDANG NO. 13 TAHUN 2003 TENTANG KETENAGAKERJAAN
(Universitas Pelita Harapan Surabaya - Faculty Of Law - Department Of Law, 2012-01-16)Anak adalah tunas, potensi, dan generasi muda penerus cita-cita perjuangan bangsa yang memiliki peran strategis dan mempunyai ciri dan sifat khusus yang menjamin kelangsungan eksistensi bangsa dan Negara pada masa depan. ... -
PENGGUNAAN JASA DEBT COLLECTOR DALAM KAITANNYA DENGAN PERLINDUNGAN HUKUM NASABAH DEBITUR KARTU KREDIT PERBANKAN
(Universitas Pelita Harapan Surabaya - Faculty Of Law - Department Of Law, 2012-01-13)Kartu kredit berfungsi sebagai alat pembayaran atas transaksi perdagangan maupun penarikan tunai bagi cardholder yang ditanggulangi lebih dahulu oleh bank kepada pedagang. Pelunasan dari cardholder kepada bank dilakukan ...